NIRANJANBHAI D. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD
In the result, all four appeals filed by the assessee are allowed for statistical purposes
ITA 470/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad08 May 2025AY 2013-14
Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar
For Appellant: Shri Jimit Shah, AR
Section 10(1)Section 143(1)Section 143(3)Section 147Section 2(14)(iii)Section 263Section 271(1)(c)Section 271BSection 44ASection 69
147, as it was found that the assessee had purchased immovable properties aggregating to Rs.1,10,75,262/- during the financial year 2010–11, which were not disclosed in the return filed for A.Y. 2011–12. The details of the land purchases were collated from registered sale deeds and included Rs.72,72,517/-, Rs.4,12,924/-, and Rs.33